"He said he was travelling alone and they were all for his own, and his girlfriend's use.

"Benjamin Smith had 24,980 Lambert and Butler, 7,000 Super King cigarettes, and a quantity of tobacco and said they were for his own use."

Luggage belonging to a fourth man, who was not stopped, contained 30,600 cigarettes.

"Kevin Thomas told the customs officer he was a multi millionaire," said Miss Thomas.

Andrew Davies, defending for Smith, told the court how the 20-year-old had no previous convictions and pleaded guilty on the basis he was brought in as a courier by Kristan Thomas for a fee, and was not due to make a profit from the cigarette sales.

"He is academically and athletically gifted," said Mr Davies.

"He is described as well behaved, courteous and trustworthy.

"This young man is level-headed, popular and comes from a good family."

Andrew Morse, defending for 45-year-old Kevin Thomas, who was found guilty of being knowingly concerned in fraudulently evading duty after trial, said: "Over his life he has employed a number of people in family businesses and outside of links with his parents.

"He has made a significant contribution in employment in paying taxes and his way in society and contributing significantly."

Lucy Crowther, defending for Kristan Thomas, who pleaded guilty to the same charge, told how the 25-year-old is a very hard worker and works very long hours as a car salesman.

Smith was sentenced to an 80 hour community punishment order and £75 costs.

Kristan Thomas was given a 135-hour community punishment order, £1,500 fine and £75 costs, and Kevin Thomas was sentenced to a 200 hour community punishment order, £7,500 fine and £150 costs.